# Guidance Under Section 817A Regarding Modified Guaranteed Contracts
> **IRS** · Final regulations. · Published 2003-05-07 · Effective 2003-05-07 · 68 FR 24349
## Document
- **Document number:** 03-11211
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 24349
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-05-07
- **Effective date:** 2003-05-07
- **Treasury docket:** TD 9058
## Abstract

This document contains final regulations affecting insurance companies that define the interest rate to be used with respect to certain insurance contracts that guarantee higher returns for an initial, temporary period. Specifically, the final regulations define the appropriate interest rate to be used in the determination of tax reserves and required interest for certain modified guaranteed contracts. The final regulations also address how temporary guarantee periods that extend past the end of a taxable year are to be taken into account.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/05/07/03-11211/guidance-under-section-817a-regarding-modified-guaranteed-contracts)
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